EN · Physical source page 13

Original, non-operative source publication · NOT IN FORCE / NICHT IN KRAFT

Signed Berlin, 9 September 2008. Unreviewed machine transcription, not legal advice, current law or a complete current treaty chain. No human wording, alignment or publication approval.

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EN original PDF · Both source hashes and provenance · Complete 2008 source supplements

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PDF 13 · en-pdf-013-line-001- 13 -
PDF 13 · en-pdf-013-line-002Article 9
PDF 13 · en-pdf-013-line-003Associated Enterprises
PDF 13 · en-pdf-013-line-004(1) Where:
PDF 13 · en-pdf-013-line-005a)
PDF 13 · en-pdf-013-line-006an enterprise of a Contracting State participates directly or indirectly in the
PDF 13 · en-pdf-013-line-007management‚ control or capital of an enterprise of the other Contracting
PDF 13 · en-pdf-013-line-008State‚ or
PDF 13 · en-pdf-013-line-009b)
PDF 13 · en-pdf-013-line-010the same persons participate directly or indirectly in the management‚ control
PDF 13 · en-pdf-013-line-011or capital of an enterprise of a Contracting State and an enterprise of the other
PDF 13 · en-pdf-013-line-012Contracting State‚
PDF 13 · en-pdf-013-line-013and in either case conditions are made or imposed between the two enterprises in their
PDF 13 · en-pdf-013-line-014commercial or financial relations which differ from those which would be made between
PDF 13 · en-pdf-013-line-015independent enterprises‚ then any profits which would‚ but for those conditions‚ have
PDF 13 · en-pdf-013-line-016accrued to one of the enterprises‚ but‚ by reason of those conditions‚ have not so accrued‚
PDF 13 · en-pdf-013-line-017may be included in the profits of that enterprise and taxed accordingly.
PDF 13 · en-pdf-013-line-018(2) Where a Contracting State includes in the profits of an enterprise of that State - and
PDF 13 · en-pdf-013-line-019taxes accordingly - profits on which an enterprise of the other Contracting State has been
PDF 13 · en-pdf-013-line-020charged to tax in that other State and the profits so included are profits which would have
PDF 13 · en-pdf-013-line-021accrued to the enterprise of the first-mentioned State if the conditions made between the
PDF 13 · en-pdf-013-line-022two enterprises had been those which would have been made between independent
PDF 13 · en-pdf-013-line-023enterprises‚ then that other State may make an appropriate adjustment to the amount of
PDF 13 · en-pdf-013-line-024the tax charged therein on those profits. In determining such adjustment‚ due regard shall
PDF 13 · en-pdf-013-line-025be had to the other provisions of this Agreement and the competent authorities of the
PDF 13 · en-pdf-013-line-026Contracting States shall if necessary consult each other.